Inertia lab report Essay

A Rotational motion experiment is the simplest method of finding the Moment of Inertia. Minimum equipment is required to perform this experiment. For the purposes of increasing the accuracy of the results, the procedure should be repeated three times, making our conclusion more reliable. While load is moving downwards it’s potential energy converts to kinetic. Load is accelerating because weight(Fg=mg) of the load is bigger than tension on a string so load is not in equilibrium and by Newton’s Second Law (F=ma) resultant force creates an acceleration. Resultant force can be calculated by the equation S=0. 5at2+ut to find acceleration and F=ma. String rotates the spindle which rotates the disc by creating a torque(T=Fr). Torque accelerates the disc and it can be found by ? = . To find moment of inertia now T=I? equation is used. 1 Method and observation: Apparatus: 3 different size discs, spindle, ruler, set of weights, stopwatch, stand. Disc is attached to one end of the spindle and string with load is attached to the other end. Disc’s weight, diameter and radius are required to be measured before experiment. Length of the string (L), number of loops on the spindle (n) and horizontal distance of loops (H) were measured before experiment. Using equation below r is found. = 2 Spindle Disc String Stopwatch Weights Stand After setting all the equipment up the experiment starts. The string is then wrapped around the spindle. Time was measured for load pass the distance of length of the string. To plot graph one over time2 is required to be calculated. 4 different masses of the load are used in experiment is repeated 3 times every time mass is changed to make reduce random error. After finishing all the experiments on one of the discs other disc is placed and experiment repeats. When all the experiments are done and measurements are recorded mass against one over time2 is plotted using results. 3 graphs are going to be plotted for each disc. Gradient of the graph is constant k which we could use to find I using formulae below. When observed the string with vibrating and load was moving a little which can cause some systematic error. While spindle is spinning there is some friction which is neglected and the disc is vibrating while it is spinning which also cause some systematic error. = ? 2 2 Results MEASUREMENTS ON THE SPINDLE: MEASUREMENTS ON THE DISCS n= 8 L= 0. 26m DISC 1 (small) DISC 2 (medium) DISC 3 (large) Weight (kg) 0. 314 0. 490 Diameter (m) Radius (m) 0. 1 0. 127 0. 05 0. 0635 0. 696 0. 152 0. 076 H= 0. 026m r= 5. 14Ãâ€"10-3 DISC 1 Weight (kg) Time (s) Average Time (s) 1/t? (s-2) K (m s? ) I (kg m2) experimental I (kg m2) theoretical ?I (kg m2) 0. 1 2. 93 | 2. 73 | 2. 62 2. 76 0. 131 0. 15 2 | 2. 1 | 2. 23 2. 11 0. 225 1. 439 0. 000346 0. 2 1. 87 | 1. 85 | 1. 86 1. 86 0. 287 0. 22 1. 81 | 1. 74 | 1. 78 1. 78 0. 317 0. 000393 0. 000047 DISC 2 Weight (kg) Time (s) Average Time (s) 1/t? (s-2) K (m s? ) I (kg m2) experimental I (kg m2) theoretical ?I (kg m2) 0. 1 6. 49 | 6. 16 | 6. 33 6. 33 0. 0250 0. 15 4. 97 | 4. 77 | 509 4. 92 0. 0413 0. 686 0. 000726 0. 000988 0. 000262 3 0. 17 4. 38 | 4. 97 Z 4. 43 4. 43 0. 0510 0. 20 4. 00 | 4. 13 | 4. 08 4. 07 0. 0604 DISC 3 Weight (kg) Time (s) Average Time (s) 1/t? (s-2) K (m s? ) I (kg m2) experimental I (kg m2) theoretical ?I (kg m2) 0. 1 4. 21 | 4. 13 | 4. 17 4. 17 0. 0575 0. 15 3. 13 | 3. 27 | 3. 00 3. 13 0. 102 0. 290 0. 00172 0. 00201 0. 00029 4 0. 2 2. 73 | 2. 75| 2. 73 2. 74 0. 113 0. 17 3. 03 | 2. 77 | 2. 83 2. 9 0. 119 Calculations T=I? -3 T=Fr I = = = = ? = 2 1 = ? > 1 =km >k = 2 2 9. 8x(5. 14Ãâ€"10? 3 )? I1e= 2Ãâ€"1. 439Ãâ€"0. 26 =0. 000346ms? 9. 8x(5. 14Ãâ€"10? 3 )? I2e= 2Ãâ€"0. 686Ãâ€"0. 26 =0. 000726ms? 9. 8x(5. 14Ãâ€"10? 3 )? I3e= 2Ãâ€"0. 290Ãâ€"0. 26 =0. 00172 ms? I1t=0. 5Ãâ€"0. 052Ãâ€"0. 314=0. 000393 ms? I2t=0. 5Ãâ€"0. 06352Ãâ€"0. 490=0. 000988 ms? I3t=0. 5Ãâ€"0. 07602Ãâ€"0. 696=0. 00201 ms? ?I1=|0. 000393-0. 000346|=0. 000047 ms? ?I2=|0. 000988-0. 000726|=0. 000262 ms? ?I3=|0. 00201-0. 00172|=0. 000290 ms? 5 Error Analysis = 2 1(2 +2 ) + 2( + ) + = =? r= 0. 0005+0. 0005 ?r= 0. 26+0. 026 r x5. 14Ãâ€"10-3=1. 79Ãâ€"10-5 ?s=0. 00192 ?k=0. 176 ?I=1. 79Ãâ€"10-5Ãâ€"0. 00192Ãâ€"0. 176=6. 05Ãâ€"10-9 6 Graphical representation Disc 1. 1/s? 0. 35 0. 3 y = 1. 439x 0. 25 0. 2 0. 15 0. 1 0. 05 1/t? 0 0 0. 05 0. 1 0. 15 0. 2 0. 25 Weight kg 1/s? 0. 16 Disc 2. 0. 14 y = 0. 686x 0. 12 0. 1 0. 08 0. 06 1/t? 0. 04 0. 02 0 0 0. 05 0. 1 Weight 0. 15 0. 2 0. 25 kg 7 Disc 3. 1/s? 0. 07 0. 06 y = 0. 290x 0. 05 0. 04 0. 03 1/t? 0. 02 0. 01 0 0 0. 05 0. 1 Weight 0. 15 0. 2 0. 25 kg 8 Discussion From the results gained it can be concluded that larger and heavier the disc is greater the moment of inertia of a body. As we can see the gradient on the graphs are larger at larger discs. From theoretical values which it can be concluded that experiment was right. More time is taken to pass that distance for larger discs because the moment of inertia is bigger so it torque is required to accelerate the disc. However there were some random and systematic errors. One of the most effecting random errors is the human reaction error. It could be decreased by using light gate instead of stop watch. Using more accurate equipment for taking measurements of discs and spindle would decrease the error. Masses of the loads are not exact so more accurate loads would decrease the error. Conclusion Larger and heavier discs have larger moment of inertia so they require more torque to be accelerated.

Discovering Computer

Discovering Computers ? Chapter 1 : Introduction to Computers Chapter 1 Objectives Recognize the importance of computer literacy Define the term, computer Describe the categories of computers Identify the components of a computer Discuss the advantages and disadvantages of using computers Recognize the purpose of a network Discuss the uses of the Internet and World Wide Web Discuss various computer applications in society Identify the elements of an information system Describe the various types of computer users Distinguish between system software and application software Next A World of Computers What is computer literacy (digital literacy)? Current knowledge and understanding of computers and their uses ? Computers are everywhere Next What Is a Computer? How is a computer defined? ? Electronic device operating under the control of instructions stored in its own memory Processes data into information Conveys meaning and is useful to people Accepts data Collection of unprocessed item s Produces and stores results Next What Is a Computer? What is the information processing cycle? ? ? ? ? ? Input Process Output Storage Communication Next The Components of a Computer What is an input device? ? Hardware used to enter data and instructions Next The Components of a ComputerWhat is an output device? ? Hardware that conveys information to one or more people Next The Components of a Computer What is the system unit? Case that contains the electronic components of the computer that are used to process data ? Next The Components of a Computer What are two main components on the motherboard? Processor Also called a Central Processing Unit (CPU) The electronic component that interprets and carries out the basic instructions that operate the computer Memory Consists of electronic components that store instructions waiting to be executed and data needed by those instructions Next The Components of a ComputerWhat is storage? ? Holds data, instructions, and information for futur e use Storage media Physical material on which data, instructions, and information are stored Storage device Records and retrieves items to and from storage media Next The Components of a Computer What is a USB flash drive? ?Portable storage device ? Small and lightweight enough to be transported on a keychain or in a pocket ? The average USB flash drive can hold about 2 billion characters Next The Components of a Computer What is a hard disk? ? Provides greater storage capacity than a USB flash drive ? Most are housed inside the system unit NextThe Components of a Computer What is a compact disc? ? Flat, round, portable metal disc ? ? CD DVD Next The Components of a Computer What is a communications device? Hardware component that enables a computer to send and receive data, instructions, and information Occurs over cables, telephone lines, cellular radio networks, satellites, and other transmission media Next Advantages and Disadvantages of Using Computers What are the advantages of using computers? Speed Reliability Consistency Storage Communications Next Advantages and Disadvantages of Using Computers What are the disadvantages of using computers? Violation of PrivacyPublic Safety Impact on Labor Force Health Risks Impact on Environment Next Networks and the Internet What is a network? ? Collection of computers and devices connected together, often wirelessly Used to share Resources Hardware devices Software programs Data Information Saves time and money Next Networks and the Internet What is a server? ? A server controls access to resources on a network ? Clients, or workstations, request resources from the server Next Networks and the Internet What is the Internet? ? Worldwide collection of networks that connects millions of businesses, government agencies, educational institutions, and individualsNext Networks and the Internet Why do users access the Internet? 1. Communications 2. Research and Information 3. Shopping 4. Banking and Investing 5. Classes 6. Entertainment 7. Download Music 8. Share Information Next Networks and the Internet What is the Web? ? Billions of documents, called Web pages, available to anyone connected to the Internet A Web site is a collection of related Web pages You can share information on a social networking Web site or a photo sharing community A podcast is recorded audio stored on a Web site that can be downloaded A Web page contains text, graphics, audio, video, and links to other Web pagesA blog consists of timestamped articles in a journal format Next Computer Software What is software? Consists of a series of instructions that tells the computer what to do and how to do it Also called a program Next Computer Software What is a graphical user interface (GUI)? ? Allows you to interact with the software using text, graphics, and visual images such as icons ? Controls how you enter data and instructions and how the screen displays information Next Computer Software What is system software? ? Programs that control or maintain the operations of the computer and its devices Operating System (OS) s a set of programs that coordinates all activities among computer hardware devices Utility Programs allow the user to perform maintenance-type tasks usually related to managing a computer, its devices or its programs Next Computer Software What is application software? ? Programs designed to make users more productive Word Processing Database Spreadsheet Presentation Graphics Next Computer Software How do you install and run programs? Next Computer Software JavaScript What is a programmer? ? Someone who develops software ? Programmer writes the instructions to direct the computer to process data into information Web application NextCategories of Computers What are the categories of computers? Personal Computers (desktop) Mobile Computers and Mobile Devices Game Consoles Servers Mainframes Supercomputers Embedded Computers Next Personal Computers What are the two most popular styles of per sonal computers? ? PC and compatibles use the Windows operating system ? Apple Macintosh usually uses the Macintosh operating system (Mac OS X) Next Personal Computers What is a desktop computer? ? Designed so all of the components fit entirely on or under a desk or table Next Mobile Computers and Mobile Devices What is a notebook computer? ? Portable, small enough to fit on your lap ?Also called a laptop computer ? Usually more expensive than a desktop computer with equal capabilities Next Mobile Computers and Mobile Devices What is a Tablet PC? ? Resembles a letter-sized slate ? Allows you to write on the screen using a digital pen ? Especially useful for taking notes Next Mobile Computers and Mobile Devices What are mobile devices? Small enough to carry in a pocket Internet-enabled telephone is a â€Å"smart phone† Next Mobile Computers and Mobile Devices What is a handheld computer? Small enough to fit in one hand Used by mobile employees such as meter readers and deliver y people Next Mobile Computers and Mobile DevicesWhat is a personal digital assistant (PDA)? ? Provides personal organizer functions ? ? ? ? ? Calendar Appointment book Address book Calculator Notepad Next Mobile Computers and Mobile Devices What are smart phones? Next Game Consoles What are game consoles? Mobile computing device designed for single-player or multiplayer video games Next Servers What types of servers are there? A server controls access to network resources and provides centralized storage Mainframe Very powerful, expensive computer that supports thousands of connected users Supercomputer The fastest, most powerful, most expensive computer.Used for applications requiring complex mathematical calculations Next Embedded Computers What is an embedded computer? ? A special-purpose computer that functions as a component in a larger product Next Elements of an Information System What are information system elements? ? ? ? ? ? Hardware Software Data People Procedures Next E xamples of Computer Usage What software is available for a home user? ? Personal finance management ? Web access ? Communications ? Entertainment Next Examples of Computer Usage What software is available for a small office/home office (SOHO) user? ? ? ? Productivity software Specialty software Web usage E-mail Next Examples of Computer Usage What is available for a mobile user? ? Hardware ? ? ? ? Notebook computers Tablet PCs Internet-enabled PDAs Smart phones ? Software ? ? ? Word processing Spreadsheet Presentation graphics software Next Examples of Computer Usage What are the needs of a power user? ? Speed and large amounts of storage ? Types of power users ? ? ? ? ? Engineers Scientists Architects Desktop publishers Graphic artists Next Examples of Computer Usage What are the needs of the large business user? ? ? ? Payroll Inventory E-commerce Desktop publishing Next Computer Applications in Society What are some examples of computer applications in society? ? ? ? ? ? ? ? ? Edu cation Finance Government Health Care Science Publishing Travel Manufacturing Next Summary of Introduction to Computers Basic computer concepts The term, computer The uses of the Internet Computer software Categories of computers Types of computer users Computer applications in society The components of a computer The advantages and disadvantages of using computers The purpose of a network Chapter 1 Complete

STRATEGIC ANALYSIS case assignment Example | Topics and Well Written Essays - 250 words

STRATEGIC ANALYSIS case - Assignment Example Convenient locations are likely to be visited by clients, which means an increase in earned revenue. The first alternative for Colin is the inclusion of cut polishing service. The competing companies have the cut polishing services, which is an additional service to make it convenient for affluent consumers. The alternative would cost a 25% percent increase in pricing, $1,500 insurance coverage and $250 for a rotary buffer (Finnbogason 7). It might lead to the loss of consumers who value pricing and increase in affluent car owners who value the look of the car. The cost of the risk might emanate from destroying the finish of a car and training all workers to perform the same task with precision. Mobile detailing services would mean a 30% increase in pricing and increase convenience. Additional costs are $10,000 for the truck and other equipment. It would also mean additional logistical challenges. Golf Course partnership option would cost $150 for the sign only. It would also mean 10% increase in price. An increase in convenience would attract more consumers and the people who visit the golf course might not mind the increase in pricing. They are likely affluent car owners. Logistical challenges and system set up are manageable

Communication Essay Example | Topics and Well Written Essays - 500 words - 1

Communication - Essay Example Time of communication is also a very important factor. Distortion of facts and information can be a huge deterrent to effective communication. Eye contact, gestures, movement, posture, and written communication all comprise effective non verbal communication. Good eye contact helps credibility of the message. People rely on visual clues to help them decide on whether to attend to a message or not. If they find that someone isnt looking at them when they are being spoken to, they feel uneasy. This can be achieved by slowly scanning the entire audience, focusing on particular areas of the audience and looking at individual members of the audience for about five seconds per person. Breaking eye-to-eye contact down to four or five second chunks often aids effective communication. Most of people when talking, use hands and face to help describe an event or object—powerful nonverbal aids. It should be ensured that any movement made is meaningful. Body posture also aids or mars communication. A strong, upright, positive body posture not only helps breathing easier (good for helping to calm nerves!) but also transmits a message of authority, confidence, trust and power. One can achieve great body posture but without internal mental and emotional posture the words will sound hollow to your audience. Nowadays email has become an effective way of communicating but one has to remember certain unwritten rules. Emails without subjects or irrelevant subjects seem to be about nothing and will naturally hamper communication without even beginning it. Incorrect grammar and spellings will also severely hamper communication since people will question the caliber of the communicator. E-mail makes everything easier and faster including making a powerful business impression and establishing positive professional

Personal and Profesional Development Essay Example | Topics and Well Written Essays - 1000 words

Personal and Profesional Development - Essay Example 8). In this regard, it has been established that employees who are highly motivated tend to be more productive at work which translates to positive gains for the company. On the contrary, employees who are less motivated or who have low morale tend to be less productive. The conclusion that the employees of Talk Team UK are demotivated or have no morale is based on the signs that they exhibit. Human resource experts note that some of the main signs that show that employees are not motivated or have low morale include: a plunge in productivity; the production of low quality work; higher rates of absenteeism; and higher turnover (Levine 1990, p. 89; Michael Page 2014). It is evident that employees of Talk Team UK suffer low motivation by the fact that the company’s profits are falling by the day; the company is experiencing high employee turnover; and poor quality work is a common phenomenon especially toward the end of the working shift. The issue of low employee motivation is best tackled by addressing the root causes of the problem. Some of the root causes of low employee morale at Talk Team UK relate to pay, benefits, rewards, non-appreciation, lack of communication between workers and managers, and perceived lack of growth opportunities. I n a bid to tackle the issue of low motivation among employees, Talk Team UK will have to institute a raft of measures that specifically target the root causes of the problem. These measures will be discussed in the following section. One of the strategies that Talk Team UK will apply in improving the situation of the company is by revising its reward strategy. Studies show that different kinds of rewards impact on employees in different ways. While some rewards boost intrinsic motivation, others boost extrinsic motivation among different employees. Evidently, the company currently gives most employees a constant

Business law International Essay Example | Topics and Well Written Essays - 2000 words

Business law International - Essay Example ies, France, UK and the United States who are planning to start a business in a tax haven would have to confront several issues that go along with international taxation, most especially the OECD proposals, an organization their countries are member States. Despite the fact that individual country has its unique Taxation System, all countries are bound to act in conformity with generally accepted International rules for taxing multinational companies and their citizens when they earn some amount of incomes from overseas. Hence, the rules highlighted below hold true for all international transactions currently undertaken among nations across the globe. 2 (a) Jurisdiction for taxation: The very first step in international taxation is the determination of which place or locality is eligible or has the rights to lay claims to the taxes payable by a company. There are some descriptions that could fit how a company’s jurisdiction may be determined. The first description defines a jurisdiction as the place or location where a company is legally registered or incorporated. Even though a business owner lives in France or UK or the US, but registers his/her company in, say Bahamas, the company’s jurisdiction, according to the definition above, is Bahamas. However, it is sometimes confusing to determine which jurisdiction to apportion to a company that is totally floated online: for example, the ICT companies. In this circumstance, a company’s jurisdiction may be said to be where the company’s main economic activities take place. In other words, the company’s jurisdiction would be where its majority of bus iness operations occur; like purchasing, marketing, shipping, selling and other business activities. For example, a seller on Ebay buys advertises and sells Chinese products in the United States has the US as its jurisdiction. The theory of jurisdiction then supports the fact that a multinational company or enterprise owes its taxes to all the jurisdictions where

Gender Issues Essay Example | Topics and Well Written Essays - 500 words - 1

Gender Issues - Essay Example Gender Issues: Basically the story is about a little boy who is depicted as a "typical" little boy. Of course this is a stereotype, because his room is messy, his hair is tussled and many of his toys are on the floor. On the second page, there are three boys sitting at the table and they receive boy toys (a Corvette Sting Ray car kit and a Junior Undercover Agent code ring) in their cereal boxes. In the next pages a mother is driving the kids to school and there is only one girl seen in the entire book. There is a female teacher, an din Alexanders classroom, there are only two girls; there is one girl of color and all the rest of the children are Caucasian. On the next two pages, there are four girls and three boys; there is one boy of color. The next two pages have a girl and three boys, one of the boys is a boy of color. In the dentists office, the dentist is male, and it is the mother who brings the kids to the dentist. On the next two pages, there are only boys. The boys get into a small fight and it is mother who breaks them up. The next two pages show three male children. Towards the end of the book, we finally se a father. It is very apparent that the father is the "bread winner" and the mother is the homemaker. This is shown because dad is in a suit and tie and working in an office. The kids mess up his office and his reaction is "please dont pick him up anymore". This shows that the father does not take equal care of the boys. The story portrays a traditional family with mom taking care of the kids and the home. The father is at work in an office so he is the one who makes money for the family. The written depictions are about Alexander and his day so Alexander is spotlighted. Personal view: Alexander and the Terrible, Horrible, No Good, Very Bad Day is a hilarious book. There is charm and with in it. I particularly liked that Alexander was always wanting to move to

Learning Style and How it Helps Adults to Succeed Their Education Goal Research Paper

Learning Style and How it Helps Adults to Succeed Their Education Goal - Research Paper Example First, unlike children, adults are autonomous are self-directed. Adults can take up the responsibility of their learning process and rather than dictating, teacher and educators can take up the role of facilitators. Rather than forcing, pushing, or punishing adult students, the teacher can assume the role of a guide. Second, adults possess great wealth of knowledge in form of their experiences. Over their lives, they have seen the world closely and in order for teaching to be effective, the educator should help the adult students to link their experiences with theories, concepts, and tools learnt. This would help facilitate the learning process greatly. Third, adults are more likely to have clear goals and objectives with their studying. When they enroll for a class or a program, they know exactly what they want to achieve out of this course. Instructor or educator has to make sure that the course objectives should be in line with the objectives of the learners so that they could fee l motivated about their learning (Rothwell, 2008). Fourth, due to various reasons, adults are more likely to be relevancy orientated. ... ults who may go on to leave the learning process if they feel that their personality, opinions, ideas, thoughts and presence is not respected by other people and especially the educator (Knowles, Holton & Swanson, 2011). Sixth, adults seek constructive criticism and they are seeking feedback. They are least likely to be ship with rudders moving into circles without any sense of direction. They prefer to be corrected when they are making a mistake and they appreciate praise and applause when they have done something correctly. However, the tricky part here is the fact that while providing this critical feedback the educator has to ensure that he or she does not tear the person down but takes a very diplomatic and professional approach. Seventh, adults may have different backgrounds and different learning speeds. Furthermore, some learners may learn with great pace and some might be very slow to cope. Therefore, for effective teaching or training, the educator has to be flexible and mu st use different methods to address the need of the students. These methods may include group discussion, lectures, case study, demonstrations, field trips, games, note taking, question and answer, multimedia presentations, videos, panel and guest lectures and so on (Knowles, Holton & Swanson, 2011). Motivation and Adult Learning While dealing with teens and children, much of the focus remains on reward and punishment for motivating them for the learning process. In fact, at times, the concept of motivation itself becomes irreverent. However, this is not the case with adults. Motivation for learning is important and there are six sources of the same. First, adults may be motivated to a learning process because that learning environment or education may help them in developing friendships

Fallon Worldwide Change Essay Example | Topics and Well Written Essays - 1000 words

Fallon Worldwide Change - Essay Example Again the company could face challenges to meet certain complex requirements which are related to global economies and more demanding clients. At that point of time management had to take initiative to create such an image in the market that the company was not changed. The acquisition was just a strategic move to achieve more percentage of growth in the market. Acquisition is such kind of corporate action which is a part of company’s growth strategy. It is beneficial for any two existing firm’s operations which are going to be merged through the acquisition procedure. Here in the mentioned case study, Publicist Group SA acquired Fallon and after the acquisition some impacts was observed within the organization. The impacts were both positive and negative by nature. Positive impacts are as follows. Stakeholder’s expectation will be increased for such kind of acquisition. They will expect that the company will achieve more percentage of growth from the acquisition. As a result, they will invest more amount of money in business and more amount of capital will be generated. Financial strength will also be increased (Karenfort, 2011). The risk taking ability will be improved by the companies. Market power also will be improved and company can achieve more market share through acquisition than the earlier days. Some entry barriers can be overcome due to the acquisition. Resources will be available in easier way. Expertise of both the companies can be shared and thus both the organization can get success in the market place. In the case study, Fallon got the success in the market for the above mentioned impacts and not only the agency got the success but also won several awards in the relevant field. Its interactive consulting group has become a full-fledged division only for the shared expertise between two companies (Doyle, 2005). Describing about the negative impacts this can be observed that Fallon may face integration problem because

Shamma Al Rathy Essay Example | Topics and Well Written Essays - 750 words

Shamma Al Rathy - Essay Example ill be charged for the architects' services instead of at cost, significantly increase the company's assets and, correspondingly, the shareholders equity; Such "unbilled" receivables may mislead if they include also uncompleted stages of the projects. It would be recommended to reflect the projects at cost. At the end of reporting period ongoing projects should be evaluated, percentage of their completion estimated, and corresponding revenue recognized. 6. Premium Coupons: From consumers' point of view these coupons add value and promote purchase of coffee, so cost of redeemed coupons should apply to the sales revenue of coffee; Given that the company can reasonably estimate from previous experience percentage of the coupons that will be redeemed in the future and that the sale of promotion coffee has already been maid, allowance for the 10% of outstanding coupons should be applied to the 2004 sales revenues for coffee. 7. Travelers Checks: Bank records 1.5% fee as its revenue; American Express records increase in the checks outstanding and unearned revenue. 8. Product Repurchase Agreement: Neither of the manufacturers has revenue in 2004: Manufacturer A should not recognize AED 600,000 as revenue because of possible repurchase of the product in the future, Wholesaler B does not have revenue because compensation for its services will be paid only in July of the following year. 9. Franchises: The initial services (training, introduction to the referral system, and marketing aids) are provided during the year when the agreement is signed. 75% of the receipts come from the annual fees. The company should recognize the initial franchise fee as revenue in the same year the agreement is signed, or allocate it between two or three first years. If the market becomes saturated,...Trees left to grow for one more year are equivalent to work-in-process inventory for manufacturing companies. On-going projects reflected at the rates at which the customers will be charged for the architects' services instead of at cost, significantly increase the company's assets and, correspondingly, the shareholders equity; It would be recommended to reflect the projects at cost. At the end of reporting period ongoing projects should be evaluated, percentage of their completion estimated, and corresponding revenue recognized. Given that the company can reasonably estimate from previous experience percentage of the coupons that will be redeemed in the future and that the sale of promotion coffee has already been maid, allowance for the 10% of outstanding coupons should be applied to the 2004 sales revenues for coffee. The company should recognize the initial franchise fee as revenue in the same year the agreement is signed, or allocate it between two or three first years. If the market becomes saturated, the company's profits are likely to drop 25% in comparison with the previous year and then be kept at the same level.

The Anatomy Lesson Essay Example for Free

The Anatomy Lesson Essay Tulp is a 1632 oil painting by Rembrandt housed in the Mauritshuis museum in The Hague, the Netherlands. Dr. Nicolaes Tulp is pictured explaining the musculature of the arm to medical professionals. Some of the spectators are various doctors who paid commissions to be included in the painting. The painting is signed in the top-left hand corner Rembrant. f[ecit] 1632. This may be the first instance of Rembrandt signing a painting with his forename (in its original form) as opposed to the monogramme RHL (Rembrant Harmenszoon of Leiden), and is thus a sign of his growing artistic confidence. The event can be dated to 16 January 1632: the Amsterdam Guild of Surgeons, of which Tulp was official City Anatomist, permitted only one public dissection a year, and the body would have to be that of an executed criminal. [1] Anatomy lessons were a social event in the 17th century, taking place in lecture rooms that were actual theatres, with students, colleagues and the general public being permitted to attend on payment of an entrance fee. The spectators are appropriately dressed for a solemn social occasion. It is thought that, with the exception of the figures to the rear and left, these people were added to the picture later. citation needed] One person is missing: the Preparator, whose task it was to prepare the body for the lesson. In the 17th century an important scientist such as Dr. Tulp would not be involved in menial and bloody work like dissection, and such tasks would be left to others. It is for this reason that the picture shows no cutting instruments. Instead we see in the lower right corner an enormous open textbook on anatomy, possibly the 1543 De humani corporis fabrica (Fabric of the Human Body) by Andreas Vesalius. Medical specialists have commented on the accuracy of muscles and tendons painted by the 26-year-old Rembrandt. It is not known where he obtained such knowledge; it is possible that he copied the details from an anatomical textbook. However, in 2006 Dutch researchers recreated the scene with a male cadaver, revealing several discrepancies of the exposed left forearm compared to that of a real corpse. [2] The surgically astute will notice that the origin of the exposed forearm muscles would seem to indicate that the flexor compartment originates at the lateral epicondyle, when it is, in fact, the medial epicondyle. It is the common extensor origin that originates at the lateral epicondyle.

Arab Marriage and Family Formation

Arab Marriage and Family Formation Introduction Arab societies are undergoing major changes as new patterns of marriage and family formation emerge across the region. For long decades, early marriage was the common pattern in the Arab world. However, it is no longer the only pattern. The average age of marriage is rising and more Arab women are staying single for a long time and sometimes they dont get married at all. These new marriage trends in the Arab World are part of a world global phenomenon. The changes of marriage trends in the Arab world reflect the social and economic changes taking place in the region. Arab economies moved away from agrarian based systems which supported both early marriage and extended family numbers [Hoda R.and Magued O., 2005]. The majority of the Arab populations live in cities working in industrial or service sectors. Today, Arab women are more educated and more likely to work outside their homes for personal and financial independence. These changes create a new image of woman and change her past traditional role as a mother and household member. The objective of this research is the studying of marriage issue in the Arab world because marriage is one of the key important factors that determine the social and economic present and future in the Arab countries. Both problems of early marriage and increase of average age of marriage of marriage are explained. Finally, a recommended solutions and actions are proposed in order to naturalize the two problems for decreasing the negative impacts and creation of better Arab societies. Importance of Marriage in Arab Society Family is the main concern in Arab societies. Family is considered the main social security system for young and elder people in Arab countries. In Arab culture, parents are responsible for children well into those childrens adult lives, and children reciprocate by taking responsibility for the care of their aging parents—responsibilities that Arabs generally take on with great pride. Marriage for Arabs is thus both an individual and a family matter. In Arab societies, marriage is considered the turning point that defines prestige, recognition, and societal approval on both partners, particularly the bride. Marriage in Arab societies is considered the social and economic contract between two families. Marriage is also considered the right form of socially, culturally, and legally acceptable sexual relationship [1]. Early marriage in Arab World Early marriage is any form of marriage that takes place at age of 18 years. Early marriages are often associated with enforcement. Forced marriage is the marriage conducted without full consent of both parties and sometimes with a threat [2].From human rights point of view, early marriage is considered a violation of human rights conventions. In Arab societies- especially developing countries- early marriage, is considered a means of securing young girls future and protecting them. Wars and social problems may leads also to early marriage as in Palestine, where the intifada has led to earlier marriage. Many countries in the world have declared 18 as the minimum legal age of marriage. However, more than millions of young girls are expected to marry in the next decade according to the international statistics. [2]. Early marriage has decreased in many world countries in the last decades. However, it is still common in rural areas and among poor people. Poor parents believe that early marriage will protect their daughters and save their future. Young girls are forced into marriage by their families while they are still children because they think that marriage benefits them and secure their financial and social future. Early marriage violates children rights because it decreases their human development, leaving them socially isolated with little education, skills and opportunities for employment and self-realization. These conditions ultimately make married girls vulnerable to poverty .Early marriage is a health and human rights violation because it takes place within the context of poverty and gender inequality with social, cultural and economic dimensions [3]. Reasons of early marriage in Arab World There different reasons of early marriage in Arab countries, some of these reasons are referred to cultural reasons, others are referred to economic reasons. Some of these reasons are: High poverty rates, birth rates and death rates, greater incidence of conflict and civil wars, lower levels of overall development, including schooling, employment, health care and believes that early marriage is a means of securing young girls future and protecting them [4]. Traditional values surrounding girls virginity and family honour play a major role in Arab families decisions to marry off their daughters at young ages [1]. Effects of early marriage Although the trend of early marriage is decreasing in the Arab world, the number of young girls in Arab countries teenagers who are married is still high. Early marriage is generally associated with early childbearing and high fertility, both of which pose health risks for women and their children [5]. Young mothers are at greater risk than older mothers of dying from causes related to pregnancy and childbirth. And the younger a bride is, the more significant the age gap with her husband tends to be—which exacerbates her disadvantage in negotiating with her husband on matters such as her own health care needs [6]. Young wives are required to do a many hard domestic duties, including new roles and responsibilities as wives and mothers. The young brides status in the family is dependent on her demonstrating her fertility within the first year of marriage when she is not physiologically and emotionally prepared [7]. Young wives are forced to be responsible for the care and welfare of their families and future generations while they are still children themselves. They have no decision making powers, restricted mobility and limited economic resources. Early marriage is a direct cause of woman poverty and wide age gaps between younger married girls and their spouses create unequal power relations between the young bride and her older and more experienced husband, resulting in husbands having total control over sexual relations and decision-making [5]. Young wives are often unable to make wise plans for their families and may be forced to select between one of two hard choices: either to tolerate husbands violence or to make crimes (killing them). AIDS epidemic increases in young women due to the combination socioeconomic, cultural and political factors that put young women at greater risk of HIV infection due to the lack of sexual knowledge and limited access to information and resources. Younger women may face unsuccessful marriages and divorce could happen as a result of lack of maturity, incomplete independence, limited time to get prepared for marriage and having kids, dealing with education/career building and family formation at the same time. Relative Marriage in Arab World Marriage between relatives is a significant feature in Arab societies. High rate of marriage between relatives is known as  consanguinity. Marriage between relatives is clear in Arab countries such as Libya and Sudan. Sometimes, consanguineous marriage is arranged marriages that reflects the wishes of the marrying relatives. But marriage between close relatives can jeopardize the health of their offspring, as can marriage among families with a history of genetic diseases [1]. New trends in Marriage in Arab world In the last decade, early marriage has declined in many Arab countries such as Kuwait and Emirates. For example , in Emirates, the pace of decline is very significant where the percentage of women ages 15 to 19 who were married dropped from 57 percent in 1975 to 8 percent by 1995 [1]. The general feature of marriage pattern in the for the region as a whole, women are marrying later in late of 20th  or 30th  and some women are not marrying at all. As shown in table (1), In Tunisia, Algeria, and Lebanon, only 1 percent to 4 percent of women ages 15 to 19 are married, and the percentage of women ages 35 to 39 who have never married in these countries now ranges from 15 percent to 21 percent. The percentage of women ages 35 to 39 who have never married is a good indicator for measuring changes in the universality of marriage, because the likelihood of a single woman marrying after age 40 is quite low [8] Source: Pan-Arab Project for Child Development: Arab Mother and Child Health; Council of Health Ministers of GCC States, Gulf Family Health Surveys; and Palestinian Central Bureau of Statistics special tabulations of the 2004 Palestinian Demographic and Health Survey . Palestinians have different marriage pattern where early is the most type that takes place. The main reason is the war and occupation where families wishes to increase the generation for freeing their countries and help them to face hard life in the region. As shown in figure (), most of Palatines marry in the age of 14 to 24 year old [1]. SOURCES: Palestinian Central Bureau of Statistics, special tabulation, 2004 Palestinian Demographic and Health Survey. The marriage-age gap is particularly pronounced in Arab societies. One-quarter of recent marriages in Egypt and Lebanon had women at least 10 years younger than their husbands [9]. Marriage problem in Egypt The main problem of marriage in Egypt is its high costs especially because of dowry, Shabka, Housing, Furniture and appliances and gihaz. Regardless of the economic situations of marrying couples and their families, the gihaz and other goods purchased to set up the newlyweds home have to be new, not used. The rising cost of marriage is in part attributed to the rising expectations and consumerism that have accompanied the opening of the Egyptian economy, which began in the 1970s. The countrys high cost of housing and furnishings have had a number of unintended consequences for marriage patterns, such as youth entering into  urfi  (common-law marriages that are unregistered and generally secretive) as well as men marrying women who are older and financially secured [10]. Nonconventional Forms of Marriage The high costs of Arab marriage as well as high unemployment and economic difficulties are blamed for the spread of so-called â€Å"urfi† (or common law) marriages among young urban adults in some countries in the region. Generally hidden from the participants families, urfi marriages are undertaken to avoid the difficulties of a standard marriage and give a sexual relationship some degree of legitimacy. The secrecy surrounding urfi marriages puts young women at a particular disadvantage because these women are not able to negotiate the terms of their marriage a role usually played by families in conventional marriages. There are thousands of urfi marriages cases in Egypt among university students [11]. Traditionally,  urfi  marriages have been religiously condoned as proper if the couples parents approve of the marriage and there is a public announcement of the ban. Some families in rural villages opt for  urfi  marriages when the bride is too young to be legally married, deferring the official registration of the marriages to a future date. But the public, the religious establishment, and the legal system have generally perceived urban  urfi  marriages as a pretext and cover for premarital sex. Another form of unconventional marriage in the Arab World is the  mutaa  and  messyar.  Mutaa is a  temporary marriage, which is practiced by the Shiites in southern Lebanon and other areas, couples specify in their marriage contract the date upon which the marriage ends. On ther hand,  Messyar  marriage is common in the Gulf region. In this type of marriage, there is an arrangement that man marries without any of the housing and financial responsibility that a standard Arab marriage generally requires of him. In general, Messyar and Mutaa are practiced mostly by men who are marrying a second wife where they tend to give legitimacy to sexual relationships and reduce the number of never married women in society, they introduce other social complications, such as the upbringing of children from such marriages [1]. Womens rights regarding marriage According to the international human rights conventions, woman has the rights when entering, during and at the end of the marriage. When entering marriage, woman has the same right as a man to enter marriage only with full consent. A woman married under minimum age shouldnt be considered legally married. Marriage must be registered in an official registry. If a woman marries someone with another nationality, she will not have her nationality automatically changed to that of her husband unless she chooses that [12]. During marriage, woman has the same rights and responsibilities as man. She has the right to equal access to health services, the right of protection from violence within the family. She also has the same rights as a man to decide freely about the number and spacing of children and to have access to information, education and means to exercise these rights [12]. Woman has the same rights and responsibilities as her husband towards children regardless of her marital status and family benefits. Change in womans husband nationality during marriage doesnt imply that her nationality must be change. If woman is employed she must not be discriminated against on the grounds of marriage and maternity. At the end of marriage, woman has the same rights as man when a marriage ends. Neither woman nationality nor that of her children shall automatically be affected by the ending of a marriage. Woman has the same rights and responsibilities as a man towards her children regardless of her marital status [12]. How to solve the problem? There is an urgent need to for a better understanding of the social and economic environment surrounding Arab marriage. Policies and governmental programs should meet the youth need to marry and make families. Understanding of marriage patterns changes and their social and economic implications need to be addressed. Successful implementation including right decisions and accurate schedules are needed to address and meet the requirements and needs of young people who want to marry or remain single [1]. The recommended solutions for improving marriage situation in Arab World are: Using International pressure specially regarding woman rights stated in human rights conventions on Arab countries to follow the Womens Conventions. Following poverty reduction strategies Making the required reforms of marriage and family laws to meet the human rights standards and monitoring the impacts of these laws on Arab societies. Providing safety employment opportunities for youth specially girls and women affected or at risk of early marriage. Ensuring the right to education and information for girls, including married girls. Providing incentives to encourage families to educate their children. Encouraging activities that change the attitudes and behaviour of community and religious leaders – especially regarding early marriage, girls education and employment. Developing rules that redefine acceptable ages of marriage and offer social and economic supports that allow parents and girls to delay marriage until suitable age. Raising consciousness about child marriage consequences and impacts of increase of average age of marriage as well. Promoting legal, and chosen forms of marriage Supporting married young girls Work cited Hoda R. and Magued, O,, Marriage in the Arab World , Population Reference Bureau, September 2005. Stephen H. , Early Marriage – Child Spouses , Innocenti Digest no. 7, UNICEF , March 2007. UNIFEM, Forced and Early Marriage, URL:http://www.stopvaw.org/Forced_and_Early_Marriage.htmlMinnesota, Advocates for Human Rights, August 2007. Forum on Marriage and the Rights of Women and Girls, Early Marriage and Poverty Exploring links for policy and program development ,2003. UNFPA, The Promise of Inequality: Gender Inequality and Reproductive Health, URL:http://www.unfpa.org/swp/2003/english/ch2/index.htm, 2005. World Health Organization, â€Å"WHO/UNFPA/Population Council Technical Consultation on Married Adolescents† ,Geneva: WHO, 2003. United Kingdom Foreign and Commonwealth Office, A Choice by Right: Working Group on Forced Marriages Child Marriage Fact Sheet, 2000. League of Arab States, Pan-Arab Project for Child Development: Arab Mother and Child Health Surveys , Pan-Arab Project for Family Health; Council of Health Ministers of GCC States, Gulf Family Health Surveys; ORC Macro, Demographic and Health Surveys; and Palestinian Central Bureau of Statistics special tabulations of 2004 Palestinian Demographic and Health Survey. Social Research Center at the American University in Cairo using the Egypt Demographic and Health Survey (2003) and the Lebanon Maternal and Child Health Survey (1996). Diane S. and Barbara I., â€Å"The Cost of Marriage in Egypt: A Hidden Variable in the New Arab Demography,† in the New Arab Family, Cairo Papers in Social Science 24 (2001): 80-116; and World Bank, â€Å"Building Institutions for Markets,† World Bank Report 2002 (Washington DC: World Bank, 2002): table 1. Gihan S., â€Å"The Double Bind,† Al Ahram Weekly On-line 397 (Oct. 1-7, 1998). The International Womens Tribune Centre Rights of Women, A Guide to the Most Important United Nations Treaties on Womens Human Rights, New York 1998.

Obfuscated Data Storage For Cloud Environment

Obfuscated Data Storage For Cloud Environment Ravi Pandey, and Kamlesh Chandra Purohit Abstract. Data storage service is one of the most attractive services provided by the cloud service provider. Despite the benefits of cloud computing threat to data confidentiality, integrity and availability may stop the data owner from switching to a cloud environment. Handing over the data to a third party to store and manage may generate data security issues as owner of the data cannot deploy its own security policies in storage service provider’s premises. A storage service provider may misuse the client’s data. In a cloud environment data is stored in the service provider’s premises so there should be a mechanism which hides meaning of the data from the service provider or any other unauthorized entity. In this paper, we propose a mechanism which utilizes some existing schemes like erasure correcting code, AES, SHA256 and some new techniques to achieve data security guarantees against any unauthorized entity. Keywords: Data storage service, cloud computing, erasure correcting code, AES, SHA256. 1. Introduction Cloud computing technology, which is popular for its pay as you go model attracts enterprises and individuals to host their data in a cloud environment. Based on results from IDCs 2012 North American CloudTrack Survey â€Å"more than 30% of organizations expect that within five years, the majority of their IT capability will be delivered through public cloud services and that within three years, they will access 45.5% of IT resources through some form of cloud — public, private, or hybrid†. As Cloud Computing has advantages for both providers and users, it is developing in an amazing pace and predicted to grow and be adopted by a large amount of users in the near future [1]. Cloud storage is an important service of cloud computing, which allows data owners (owners) to move data from their local computing systems to the cloud [2]. The storage space requirement is increasing every day as rate of data generation is very high. According to IDC Digital Universe Study, June 2011, â€Å"In 2011, the amount of information created and replicated will surpass 1.8 zettabytes (1.8 trillion gigabytes), growing by a factor of nine in just five years. That’s nearly as many bits of information in the digital universe as stars in the physical universe†. Various surveys show that the issue of data security is highest among clients who wish to switch their data in the cloud. Existing encryption schemes assure security guarantee for data while traversing in the network, where data resides for very short time. In case of data stored in a cloud environment, data resides for a long time in the service provider’s storage premises, so the service provider or its any employee can attempt brute force attack to get information from the client’s stored data. In a cloud environment there can be some internal attackers like employee of service provider who can behave dishonestly. Some applications stored by other client on the same server may be malicious which try to access data of other clients. Although it becomes difficult for an external attacker to attack intended data as in cloud where data is stored is not known to attacker but they can try to attack any random data. Therefore, client expects a secure network in which client can upload data, an honest service provider and a third party auditor who can take responsibility to check integrity of data stored in cloud server. This paper is extension of our previous paper []. Here we will explain proposed scheme in more detail and we will analyze the complexity of our algorithm. 2. System Model Cloud storage auditing system consists of three entities client, cloud server and third Party auditor. Client is the owner of data to be stored in cloud. Client generates the data to be hosted in cloud and can access, modify or delete the data to be hosted. Cloud storage server stores the data and provides mechanisms to access, modifying or deleting the data. Fig. 1. Cloud data storage architecture. Storage servers are geographically distant located, data is redundantly stored in multiple servers for security reasons. Third party auditor is an authorised system to check integrity of data storage. Data flow in between any pair of entity happens in encrypted form. We know that system is prone to internal and external attacks; other issues like hardware failure, software bugs, networking may also impact the system. We believe that, the third party auditing scheme, proposed by many researcher with some modification can make the whole cloud storage environment more reliable and secure. 3. Design Goal In Existing scheme key problem is that data stored in cloud data storage server is in meaningful manner. Our design goal is to obfuscate data before uploading it to the cloud server. After that we utilize existing data encryption techniques and hashing algorithm for providing user authentication and ensuring data integrity. 4. Proposed Work 4.1. Data Obfuscation Algorithm Let F be the private file, which is to be uploaded in the cloud environment. (we can see file F as an array of bytes from 0 to Flength.) Select a key K, an array of 10 digits from 0 to 9 without any repetition. Initialize 10 files f0,f1,f2,f3,†¦f9., we call them file components. For each byte F[i] of file F, calculate j= i %10; For each j, look for K[j] and append F[i] byte on fK[j] component. Figure 1. Demonstration of the file F, which is to be uploaded in the cloud environment. Figure 2. Demonstration of the key K. Figure 3. Demonstration of the file component fj. 4.2. Program Code for data obfuscation algorithm Program code in python for splitting file in components. count=0 n=0 path=I:\abcd; khol = open(path,rb) clone1=open(I:\115,wb) clone2=open(I:\116,wb) clone3=open(I:\117,wb) clone4=open(I:\120,wb) clone5=open(I:\121,wb) clone6=open(I:\123,wb) clone7=open(I:\124,wb) clone8=open(I:\125,wb) clone9=open(I:\126,wb) myL=[clone3,clone5,clone2,clone7,clone1,clone9,clone4,clone8,clone6] byte=start while byte!=: byte = khol.read(1) n=count%9 count=count+1 if byte: if n==0: clone=myL[0] clone.write(byte) elif n==1: clone=myL[1] clone.write(byte) elif n==2: clone=myL[2] clone.write(byte) elif n==3: clone=myL[3] clone.write(byte) elif n==4: clone=myL[4] clone.write(byte) elif n==5: clone=myL[5] clone.write(byte) elif n==6: clone=myL[6] clone.write(byte) elif n==7: clone=myL[7] clone.write(byte) elif n==8: clone=myL[8] clone.write(byte) else: break khol.close() clone1.close() clone2.close() clone3.close() clone4.close() clone5.close() clone6.close() clone7.close() clone8.close() clone9.close() Program code in python for regenerating main file from components. clone1=open(I:\115,rb) clone2=open(I:\116,rb) clone3=open(I:\117,rb) clone4=open(I:\120,rb) clone5=open(I:\121,rb) clone6=open(I:\123,rb) clone7=open(I:\124,rb) clone8=open(I:\125,rb) clone9=open(I:\126,rb) recover=open(I:\abcd,wb) myL=[clone3,clone5,clone2,clone7,clone1,clone9,clone4,clone8,clone6] byte=start while byte!=: if byte: for x in myL: byte=x.read(1) recover.write(byte) else: break clone1.close() clone2.close() clone3.close() clone4.close() clone5.close() clone6.close() clone7.close() clone8.close() clone9.close() recover.close() 4.3. Erasure Correcting Code After division of File F in 10 components, we use erasure correcting code [] to achieve data availability against byzantine failure. Erasure coding (EC) is a method of data protection in which data is broken into fragments, expanded and encoded withredundantdata pieces and stored across a set of different locations or storage media. Erasure coding creates a mathematicalfunctionto describe asetof numbers so they can be checked for accuracy and recovered if one is lost. Referred to aspolynomial interpolationor oversampling, this is the key concept behind erasure codes. In mathematical terms, the protection offered by erasure coding can be represented in simple form by the following equation: n = k + m. The variable â€Å"k† is the original amount of data or symbols. The variable â€Å"m† stands for the extra or redundant symbols that are added to provide protection from failures. The variable â€Å"n† is the total number of symbols created after the erasure coding process. For instance, in a [10:16] method six extra symbols (m) would be added to the 10 base symbols (k). The 16 data fragments (n) would be spread across 16 drives, nodes or geographic locations. The original file could be reconstructed from 10 verified fragments. 4.4. Component Encryption (AES) Now we can encrypt each file component with AES using 128 bit, 192 bit, or 256 bit key for encryption. 4.5. Token Generation(SHA256) We calculate hash function SHA256 for every data component H(fi)=xi. TheSHA algorithm is a cryptographic hash functionwhich produces a 64 digithash value. We use this token as a challenge token for auditing the storage server. Third party auditor keeps token value of each encrypted file component. File components are identified by a random_number generated by the client. Size of random_number depends on the requirement of the storage space by the client. 4.6. Database description After uploading files in the data storage server the client can delete the files in its local machine. Client keeps database of each file which contains file name, AES encryption password , file distribution password. Besides this for each file client keeps database for file component of that file. It contains random_number associated with each file component. Third party auditor keeps clients id, random_number associated with file components and challenge token corresponding to each component. Storage server stores client id and file component named with random_number generated by the client. 5. Third Party auditing TPA sends random_number to the cloud storage server. On receiving this random_number, cloud storage server calculates hash function of corresponding file component. Storage server encrypts this hash value with a shared key among TPA and storage server and sends encrypted hash value to TPA. TPA matches this received value with its database. If the stored hash value of a file and received hash value are same then file component is stored correctly, otherwise TPA sends alert message to the corresponding client of that file. 6. Algorithm Analysis In this section, we evaluate the complexity of the proposed scheme under the section 4.1. We took files of size 10 kb, 100 kb, 1000 kb and 10,000 kb for analyzing time complexity of the algorithm. Using time function of python we majored repeatedly the time of execution of proposed algorithm. We found that time of execution linearly (O(n)) depends on the size of file. Similarly, we majored time of execution at the time of regeneration of file from its components, and we found that time of regeneration of file is also linearly (O(n)) depends on file size. After execution of algorithm we found that total size of file components generated from the file to be uploaded is equal to the size of original file. In this way proposed scheme do not impose any extra storage burden. 7. Conclusion To ensure cloud data storage security, it is essential to hide meaning of data from all the third party entities like storage service provider and third party auditor. This is only possible when owner of data obfuscate the file to be uploaded in its own machine before uploading. The scheme which we have proposed ensures that information stored in the file cannot be interpreted by the third party auditor and storage service provider. Hence, client’s file is safe from both internal and external attackers. Utilization of existing scheme erasure correcting code ensures security against byzantine failure and use of random_number associated with file components together with secure hash algorithm allows third party auditor to audit file components without sharing any information which can help storage service provider to interpret the meaning of stored file. References Agrawal, R., Srikant, R.: Fast Algorithms for Mining Association Rules. In Proceedings of the 20th International Conference on Very Large Databases. Morgan Kaufmann, Santiago, Chile, 487-499. (1994) Garcia-Molina, H., Ullman, D. J., Widom, J.: Database Systems: The Complete Book. Prentice Hall, New Jersey, USA. (2002) Wang, X., Bettini, C., Brodsky, A., Jajoida, S.: Logical Design for Temporal Databases with Multiple Granularities. ACM Transactions on Database Systems, Vol. 22, No. 2, 115-170. (1997) Bruce, K. B., Cardelli, L., Pierce, B. C.: Comparing Object Encodings. In: Abadi, M., Ito, T. (eds.): Theoretical Aspects of Computer Software. Lecture Notes in Computer Science, Vol. 1281. Springer-Verlag, Berlin Heidelberg New York, 415–438. (1997) van Leeuwen, J. (ed.): Computer Science Today. Recent Trends and Developments. Lecture Notes in Computer Science, Vol. 1000. Springer-Verlag, Berlin Heidelberg New York (1995) Ribià ¨re, M., Charlton, P.: Ontology Overview. Motorola Labs, Paris (2002). [Online]. Available: http://www.fipa.org/docs/input/f-in-00045/f-in-00045.pdf (current October 2003)

Developing and Learning - Piagets and Vygotskys Theories Essay

Introduction. In this assignment the writer will compare and contrast the theories of Piaget and Vygotsky. To begin, the writer will discuss Piaget's theory of cognitive development, followed by Vygotsky's theory of cognitive development. The writer will then discuss any implications of Piaget's and Vygotsky's models for teaching and learning in the school years. In order to do this she will compare the two theories and look at any relevant evidence and research. After comparing both theories of cognitive development, the writer will do a brief summary of the two theories. Concluding her findings and how the two theories contrast each other. Piaget's Theory. Jean Piaget (1896 - 1980) looked at how children reason and think. He looked at whether children see and make sense of the world in the same way that adults do. Piaget's theory explores how children's thought processes change with development. Piaget's theory identifies four developmental stages which are sensori-motor stage, preoperational stage, concrete operations and formal operations (Smith, Cowie, Blades. 2011 P.392). He believed that children's thought processes develop as they progress through these developmental stages. During the first stage, sensori-motor, which occurs from birth to around two years, a child, just deals with what is presented to them. Everything revolves around any direct experiences. During this developmental stage, children learn the concept of object permanence (Smith, Cowie, Blades. 2011 P.395). This is where an object continues to exist even if it is out of the child?s sight. According to Piaget?s theory, it would seem that infants need to be aware of object permanence before language or symbolic communication is possible. Th... ...ories, as she feels it is important to her role as a teaching assistant and finds it interesting how individual?s learn in different ways. Works Cited Lefrancois, G.R. (2006). Theories of Human Learning. Belmont, CA: Thomson Higher Education. Peter K. Smith, Helen Cowie, Mark Blades. (2011) "Understanding Children's Development" Wiley-Blackwell; 5 edition. Raymond, E. (2000). Cognitive Characteristics. Learners with Mild Disabilities (pp. 169–201). Needham Heights, MA: Allyn & Bacon, A Pearson Education Company. Slavin, R.E. (2005). Educational psychology: theory and practice. Needham Heights, MA: Allyn and Bacon. Wood, K.C. (2008). Piaget's Stages. Department of Educational Psychology and Instrutional Technology, University of Georgia Web. 27 May 2015. http://projects.coe.uga.edu/eplt /index.php?title=Piaget%27s_Stages#Educational_Implications

King Lear: Lear The Tragic Hero Essay -- essays research papers

King Lear: Lear The Tragic Hero The definition of tragedy in the Oxford dictionary is, "drama of elevated theme and diction and with unhappy ending; sad event, serious accident, calamity." However, the application of this terminology in Shakespearean Tragedy is more expressive. Tragedy does not only mean death or calamity, but in fact, it refers to a series of steps which leads to the downfall of the tragic hero and eventually to his tragic death. Lear, the main character in King Lear was affirmed as the tragic hero because the play meets all the requirements of a tragedy. In order for a character to be qualified as a tragic hero, he must be in a high status on the social chain and the hero also possesses a tragic flaw which initiates the tragedy. The fall of the hero is not felt by him alone but creates a chain reaction which affects everyone around him. Besides, the hero must experience suffering and calamity slowly which would contrast his happier times. The suffering and calamity instantaneously caused chaos in his life and eventually leads to his death. Finally, the sense of fear and pity to the tragic hero must appear in the play as well. This makes men scared of blindness to truths which prevents them from knowing when fortune or something else would happen on them. Lear, the king of England would be the tragic hero because he held the highest position in the social chain at the very beginning of the play. His social position gave him pride as he remarked himself as "Jupiter" and "Apollo". Lear out of pride and anger has banished Cordelia and Kent and divided his Kingdom in halves to Goneril and Regan. Lear's hamartia which is his obstinate pride and anger overrides his judgment, thus, prevents him to see the true faces of people. As in Act One, although Cordelia said "nothing", she really means everything she loves to his father. However, Lear only believed in the beautiful words said by Regan and Goneril. Although Kent, his loyal advisor begged Lear to see closer to the true faces of his daughters, he ignored him and became even more angry because Kent hurt Lear's pride by disobeying his order to stay out of his and Cordelia's way Lear had already warned him, "The bow is bent and drawn, make from the shaft." ( I, I, 145). Kent still disob... ...our horrible please..." ( Lear, III, ii, 15-20) Here, the feeling of fear appears as well because in a short period of time, Lear fell from the position of King to a normal peasant. His weak, unconfident and mad mind overrules his strong, prideful and sane character. However, in looking deep down, the real fear implied here is, no matter how great things appear now; men do not hold them long and you can sink to the very bottom just as fast as Lear fell from the top of the chain to the lowest. In Shakespeare's tragic play King Lear, Lear the main character demonstrated all the necessary requirements of being a tragic hero. His high social status nourishes his hamartia which is hubris, and the tragedy is initiated by the banishment of Kent and Cordelia. Lear's pride not only altered his live alone, instead, it affected everyone around him down to the bottom of the social chain. Moreover, the realization of his true quality, pains and sufferings eventually leads to his tragic death which the most obvious element in a tragedy. Because Lear fulfills the "formula" of Shakespearean Tragedy, he could be firmly proven as tragic hero in the play.

Essays --

In my thesis, I would like to analyse the representation of football stars in two iconic British magazines. My aim is to show how two distinct magazines contribute to the ongoing narratives of football players and managers. The first is one of the most famous football magazines around the globe, the authoritative FFT and the second is the original lad’s magazine, Loaded. Naturally, the proper investigation of this complex topic requires knowledge from various fields of cultural studies. In the following, I will introduce the theories and ideas related to my study. First of all, the term ‘football star’ should be examined closely. Although stars permeate the media, the meaning of sport star is not necessarily self-evident. Everyone has a rough idea about stars and stardom, but as I concentrate strictly on football stars in my study, a precise definition cannot be omitted. The main reason for this is that sport news is not only about sport stars but also players and managers who are not part of the star system. Smart states that the foundation of becoming a sport star is a unique sporting moment which shows the player’s exceptional talent. In order to keep this status, the player has to demonstrate his special skills repeatedly under pressure, against opponents in a highly competitive field (Smart 2005, 156). In addition, he has to grab the audience’s attention through media coverage and promotion. Cultural intermediaries and the audience together elevate the player to the star level. When this happens, exceptional qualities and original characteristics are being attached to the player’s name (Smart 2005, 156-157). Smart points out that appearance strongly increases media attention. He supports this point by claiming that David Be... ...hat Europe is a collection of individual nations. Even when discussing teams and fans of other nations, national reference points are frequently used. Pan-European identity almost exclusively appears in conjunction with references to the nation. Typically, Europe is only imagined as ‘self’ when it is dominated by English culture and fits into the framework of the English nation, otherwise it is considered to be ‘other’. The author concludes that the nation is essential to the sports media industries, as football basically relies on the idea of national ‘us’ and ‘them’. Moreover, the concept of nation is at the centre of fan cultures and popular culture surrounding football. In football culture, national stereotypes are a key source of humour. While all Europeans seem to celebrate football similarly, they are divided into national collectives (Inthorn 2010, 791-798).

My Father the Person I Admire the Most

My journey to truth There is a common fallacy in the world about the relationship between God and Satan. We have been taught that Satan opposes God out of hate. Satan doesn’t hate God. No where in the scriptures do you find this. The truth is that God and Satan are closer than we may imagine. Just like two enemies who are on opposing sides but yet they respect and know each other more than anyone else. God and Satan actually have very similar intentions for the universe but where they differ is where they oppose. Satan is an enlightened being who understands love and hate.Love is the frequency of consciousness that unites, heals and brings wholeness. Hate is the frequency of consciousness that separates, hurts and brings disintegration. Satan knows that love creates conditions of harmony, peace and happiness but hate creates conditions of chaos, death and suffering. An enlightened being knows that God is love. Satan loves God, but his original love has been twisted because his perspective was corrupted. God doesn’t hate Satan. God hates sin but he doesn’t hate the sinner. God loves his first creature that he created.Lucifer was the prime angel whose beauty was perfect and wisdom was so full. Although Lucifer turned against God later, God still loved him. God being a holy God has no choice but to cast Lucifer into the lake of fire, because God and sin cannot coexist. God would have made a way for Lucifer to be spared but he knew that Lucifer would never change his mind until the very end of time. Satan was God’s best friend. Christ and Lucifer were in perfect harmony in the beginning. They enjoyed the closest fellowship and communion with each other. They co-ruled heaven together.Lucifer was God’s second in command until the time came where he questioned God’s sovereignty over all beings. He felt that Christ and himself should be equal because all beings are God. He questioned the hierarchy of the Elohim and decided to c hange it because he thought the trinity were wrong in perception. Everything that Satan does is purely logical and nothing is irrational. He does not do anything out of hate, malice or fear. He may use such frequencies of consciousness to manipulate people to serve his higher purposes but everything he does is for a higher good that he believes in.Because all concepts and possibilities exist in the mind of God,  Lucifer drew from higher intelligence the possibility of changing the reality of heaven into one where sovereignty is open for all, and decided that he was called for it. This shows the infinite power of the mind. The truth is that higher intelligence did not call Lucifer to change the reality of heaven. The inspiration that he gotten from the universal consciousness was simply a reflection of his own thoughts. Therefore  it is he himself that inspired himself using the process of subconscious computation of logical possibilities.This is how the work of evil is seemingly divinely inspired. The divine reality was always perfect from the beginning, there was never a need for change. All the evil that Satan does against God’s people is done in a cold, calculated and systematic way. Everything he does is intentional and purposeful. He only uses negative emotions and intentions as a means to manipulate people. Satan is a master manipulator, just like God. The attack on Israel and Christianity is purely strategic in the game plan that he is playing towards God.Their relationship is like two chess masters playing against each other to see if ultimately whose plan will be victorious. When you have this perspective of Satan, you have peace and fearlessness towards him. He can’t use his weapons of fear, hatred and malice against you because you don’t even attract such things into your reality. In order to destroy thy enemy, you have to love thy enemy. Your enemy is destroyed when he is no longer your enemy because he has become your ally or his threat has been neutralized against you.Therefore he can no longer affect you in a negative way. You can engage him positively. Enlightened Christians deal with the enemy this way. That’s how you are able to trample on snakes, scorpions and nothing shall by any means harm you. Because they have no power over you but you have power over them. The gates of hell shall not prevail over you because you see demons and terror for what they are, angels in disguise. Therefore you do not fear the enemy for you know their true forms and what they are up to.You can fight against principalities and powers at their level and overcome them. God did not say that Satan hates him. It is Satan himself that said so in order to deceive Christians into misunderstanding him so that he can use it to his advantage. By mistaking that Satan hates God, we are unable to perceive his true intentions and the way he really is. What we see is only a partial perception of what he wants to show. Theref ore the work of good, unity and love that he does would be accepted by us thinking that it is totally God’s idea.We should acknowledge good but know who’s doing. Satan’s ultimate intention is peace and unity and to create a new reality of heaven that is better than before. God’s intention is also the same. The only difference lies in the perception between the two. Satan thought that the original reality is imperfect and therefore he sought to change it. God saw that Satan corrupted the original reality by trying to change it and therefore seeks to restore it to its former glory. But  the work of redemption through the blood of Christ results in it being more glorious than ever.

Exercise and Healthy Diet for Obesity

Exercise and Healthy Diet for Obesity Obesity is a medical condition that requires long term treatment and intervention in which a regular exercise and healthy diet are probably the most believable two important treatments that could help altering the clinical course of obesity. First of all, exercising on a regular basis is believed to be one of the two most essential factors helping you to get a better health condition. This is because exercising is a process of using the amount of energy from the fat stored in your body.There are many types of exercise in which different modes of exercise produce different physiological responses. However, in my opinion, I think that the most effective type of exercise would be aerobic exercise such as jogging, running, cycling, and swimming. Aerobic exercise most requires you to extensively work out on your large muscles group which particularly includes your leg and core muscles. Moreover, this mode of exercise should take between 30 to 60 minut es and 3 to 5 days per week.As you are exercising, your maximum heart rate intensity should be between 55 to 65 percent of your maximum heart rate, recommended for weight loss. Nonetheless, all beginners should initially start their exercise with a low intensity as the beginners are easily at high risk of joints injury, if you do not begin at the low intensity. In addition to aerobic exercise, there is also another effective mode of exercise which is known as anaerobic exercise whereby weight training is the most common activity for anaerobic exercise.Weight training activity allows your particular muscles to work more and therefore gains more muscle mass. As your muscle mass increases, the rate of metabolism in your body increases as well. Therefore, it is better for you to work on both types of exercise including aerobic and anaerobic exercises as these two modes of exercise would give you a better result in losing your weight. Next, another powerful factor for weight loss besides a regular exercise is ‘a healthy diet’ in which this would effectively help you to lose weight as well.Healthy diet means low calories, low fat, high protein, and carbohydrate restriction in your daily food consumptions. Moreover, this simply means that to eat healthy is to pick fruits or vegetables for the week, plan a meatless day, prefer beans for protein, reduce fat from meats, eat more home cooking and snack with fruits. The power of healthy diet can help you to decrease your body fat more constantly and that would help you to better achieve weight loss.Hence, it is very important that you should refrain from eating sweets and fried food if it is not necessary and instead focusing more on the food with high protein and fibre. However, ‘fasting’ is strictly prohibited for healthy diet as each particular meal should include an adequate five food categories; which are carbohydrate, protein, fat, vitamin, and fibre. Fasting or dieting could cause you to b e starved and that would lead you to malnutrition, which is harmful to your health as your rate of metabolic and muscle mass would reduce rapidly.Metabolic rate of the body is reduced due to fasting or dieting is when your digestive system of your body does not work as well as it does and if when you return to your normal eating, there is a high of possibility for you to get Yo-Yo Effect that might cause you to even gain more weight in a short time. Last but not least, either regular exercise or healthy diet could essentially help you to alter the clinical course of obesity.As regular exercise would decrease your heart rate, blood pressure, cholesterol, body fat and also improve your muscle functions, which these can help the obesity to alter their clinical course. Hence, healthy diet also helps you to decrease your unwanted body fat and increase your rate of metabolism as well. Therefore, it is recommended for the obesity that you should both work on your regular exercise and eat h ealthy food as if you do them together, the more faster the more healthy of your body will become.

Exploratory Research Assignment Essay

Canadian’s first choice for an alcoholic beverage? Beer. Not only is beer a refreshing beverage on a hot, sunny day, it plays a big part in the Canadian heritage. The overall beer consumption over the years has been steady, however with increased competition, it is becoming harder for Canadian breweries to keep up with market trends. Hence, all the major Canadian breweries have been merged with or acquired by the international giants. The competition is rising not only between beer brands, but also within beverage types. Wine consumption in Canada has been increasing substantially. Consumers are always looking for something new and exciting, but at the same time, something they can relate to. â€Å"A key point for success is to bring differentiation while still retaining a recognizable and familiar aspect†(t). Another obstacle the brewing industry is facing is the wrong perception consumers have about beer and its effect on weight and overall health. â€Å"Beer belly†, for example is just a myth. It is vital for companies to educate consumers about the true nutritional value of beer to avoid wrong perceptions and lose consumers to other beverages that seem more calories cautious. Research Objective This report outlines current trends as well as opportunities and threats to the Canadian Brewing Industry. The results were interpreted based on the research conducted on the three major brewing companies: Heineken N. V. , Sleeman Brewery Ltd. , and Molson Coors Brewing Co. We identified and compared these breweries in terms of the background, consumer’s opinions and strategic issues the companies are currently facing. Finally, the recommendations provided outline the possibilities for improvement and growth of the industry if the appropriate changes are undertaken. Research Method This research was conducted based on North American population through trend analysis. The articles were chosen based on relevancy and the date of publication, 2008 and above. The main areas of research were: history of the company, social media impact, strategic issues and opportunities. The focus was on the most recent news and events that affected the company as well as the entire industry. Company Information Heineken N. V. was founded in 1873 in Netherlands and has become the world’s most international brewer (Heineken, 2013). It operates in Western Europe, Central and Eastern Europe, Africa and the Middle East, The Americas, and Asia Pacific. The company is keen on contributing to a sustainable future. Their strategy is based on the four focus areas: conserving water, decreasing CO2 emissions, responsible agriculture, and responsible consumption. Heineken also believes that innovation is key to future success. The Heineken Ignite beer bottle is their new invention. It is replete with LEDs and motion sensors, â€Å"which let it light up with various effects when drinkers knock bottles to say cheers with someone or take a sip†. The LEDs could also be synchronized with music and activated by light sources. (d) Founded in Guelph, Ontario in 1834, Sleeman Breweries Ltd. became a leading brewer and distributor of premium beer in Canada. (b) Their success came from â€Å"turn-of-the-century† beer recipes and the passion that continues to drive the company to this day. Sleeman’s trademark is their unique clear bottle. In the recent lawsuit against Dead Frog Brewery that uses a similar clear bottle design, John Sleeman, CEO, said: â€Å"Sleeman will always vigorously defend its trademarks, especially where my family’s heritage is concerned. (c) Sleeman Breweries Ltd. was bought out by Sapporo in 2006, however the Japanese firm kept the Sleeman name and business intact because of the intrinsic value that it holds. (e) Molson Inc. is the oldest brewery in North America, established in 1786(a). In 1978, the company bought into sports and entertainment industry, purchasing â€Å"a share in the M ontreal Canadiens and the Montreal Forum, as well as hosting Molson Hockey Night in Canada†(a). Their advertising campaign has always been based on the â€Å"beer-sports† connection, trying to establish that beer and hockey are two defining elements of the Canadian identity. (f) After merging with Coors, Molson Coors Brewing Co. became 5th largest brewer in the world. Below is a comparison table of the three above-mentioned companies, in terms of 2012 sales, place of origin, current position in the market, types of beer offered in Canada, sports associations, and company slogans. Heineken is the most known international beer brand, â€Å"when in doubt, order a Heineken†. But the recent feedback from the consumers shows that Heineken is over-rated. It’s characteristic skunky taste is the result of the green bottles it’s served in. The UV rays break down the hop compounds, which is why the beer tastes different when served from the bottle compared to tap. Heineken however is not ready to let go of their notorious green bottles since that would make it harder to identify the beer, which in turn will hurt the company’s bottom line. Sleeman is known for its flavorful body and clean taste (no skunkiness). Some find it too sweet, others enjoy it. The benefit that Sleeman has over its competitors is that is offers different types of craft beer that other breweries don’t. From fruity India Pale Ale to chocolaty Fine Porter, Sleeman wants to create a long lasting relationship with those, who have an appreciation for beer. However, Sleeman is not as active in the Social Media world as Heineken and Molson are with their catchy commercials and Facebook pages. Molson Canadian was voted #2 in AskMen, men’s online magazine. Be it a hockey game, a backyard bbq or a camping trip, Molson Canadian is what the young generation automatically reaches for, due to Molson’s heavy advertising that incorporates those themes. â€Å"Camping essentials. Lots of firewood and Molson Canadian†- was posted on Twitter along with a picture of a truck loaded with firewood and cases of Molson Canadian. Key trends, opportunities and threats Although beer continues to dominate the market of alcoholic beverages, (c)†beer consumption is declining in the U. S. and Europe, the source of two-thirds of Heineken’s profits, because of tougher drunk-driving laws and a growing appreciation for wine†. The fact is that beer is not seen as a â€Å"fancy drink† that you indulge in, it is time to change that. Companies must start educating consumers about the differences between various types of beer, beer and food pairings, in order to create a better appreciation for the beverage. Another obstacle the brewing industry has to overcome is the â€Å"beer belly† myth. Consumers are becoming more health cautious and many believe that beer is detrimental to weight loss and health in general. The fact is, beer is fat-free, cholesterol-free and low in carbohydrates. Beer is made from hops, barley and wheat, so the beverage contains many nutrients such are: vitamins A, C B6, folate, thiamin, riboflavin, niacin, zinc, iron, and calcium. Beer also contains antioxidants and is high in fiber. Those who choose lighter beers in hopes of reducing their caloric intake, are also missing out on all the nutrients the beer holds. Drinking beer in moderation also reduces the risk of heart disease and stroke, diabetes, rheumatoid arthritis, bone fractures and osteoporosis, kidney stones, digestive ailments, gallstones, and physical ailments affecting the elderly. Beer can be part of a balanced diet and a healthy, active lifestyle. The key is moderation. (brewers association One of the big trends for summer 2013 is light and flavored beer with the hope to appeal more to women, and Molson Canadian is on top of it. Their new line of beer, Molson Wheat, is made with all-natural ingredients; â€Å"the unfiltered wheat lager delivers a hint of malt, balanced by the fruity character of just-ripened bananas†. Molson is also going to introduce Molson Canadian Cider made from 100% Canadian apples and champagne yeast. On the other spectrum, craft beer is also the category that will experience growth, thus Sleeman should undergo a positive turnaround in the near future. The current debate over wider retail distribution of alcoholic beverages is becoming more evident, and more changes and pilot programs are being tested to potentially expand product availability beyond liquor stores. â€Å"In 2013, the province of Ontario – the largest alcoholic drinks market in Canada will become LCBO or Liquor Control Board of Ontario Express stores-within-stores at 10 grocery supermarkets. The Manitoba Liquor Control Commission has also been testing the Liquor Mart Express store within a Canada Safeway supermarket in Winnipeg as of 2012† (Euromonitor International, 2013). Wider retail distribution will definitely create more opportunities for product marketing and retailer distribution, potentially giving more opportunities for smaller local wineries, breweries and distilleries to bring their products to the market (Euromonitor International, 2013) Study Implications and Recommendations There are four main concepts derived from this research: * Perception of beer * Health implications * Competition * Innovation In order to stay competitive, the above 4 concepts must be exercised interchangeably. The brewing industry has a lot of room for improvement and growth. The improvement must begin from changing the consumers’ perspective about beer in order to create a lasting relationship. An ongoing education about beer and beer consumption is also something that can change consumers’ perceptions and preferences. In order to stay competitive, one must â€Å"bring differentiation while still retaining a recognizable and familiar aspect†(t). Social Media is a powerful tool that must be utilized in order to reach consumers as well as to learn about consumer behavior and generate feedback. Study Limitations and Directions for Future Research I found the most credible sources were the company’s websites, Business and Company Resoucre Centre and Global Market Information Database (GMID). The least credible was Wikipedia (was not included in this research paper) since some of the information was not accurate and up do date. Canadian Business and Current Affairs, I found to be the least up to date and least helpful. There is much more research that could be conducted in regards to this topic- alcohol regulation, exporting tariffs, cross marketing strategies, etc. The above research should be used as a foundation for the in depth analysis of the brewing industry of Canada.

GAAP for zero-interest-bearing note Essay

Wie Company has been operating for just 2 years, producing specialty golf equipment for women golfers. To date, the company has been able to finance its successful operations with investments from its principal owner, Michelle Wie, and cash flows from operations. However, current expansion plans will require some borrowing to expand the company’s production line. As part of the expansion plan, Wie will acquire some used equipment by signing a zero-interest-bearing note. The note has a maturity value of $50,000 and matures in 5 years. A reliable fair value measure for the equipment is not available, given the age and specialty nature of the equipment. As a result, Wie’s accounting staff is unable to determine an established exchange price for recording the equipment (nor the interest rate to be used to record interest expense on the long-term note). They have asked you to conduct some account research on this topic. (a) Identify the authoritative literature that provides guidance on the zero-interest-bearing note. Use some of the examples to explain how the standard applies in this setting.†¨(b) How is present value determined when an established exchange price is not determinable and a note has no ready market? What is the resulting interest rate often called?†¨(c) Where should a discount or premium appear in the financial statements? What about issue costs? ———————————————————————————— This work requires that you consider the fair value of the note on the seller’s books (note receivable). Portion of the codification are cut and pasted into the document for you. There are two pieces of purchasing an asset with a note. The asset value and the value of the note. Here, the asset value is not known. Below it discusses that if you don’t know the value of the asset, you use the value of what was exchanged for it. Quotes from Codification†¨360 Assets†¨845 Nonmonetary Transactions†¨10 Overall†¨30 Initial Measurement 30-8 Fair value should be regarded as not determinable within reasonable limits if major uncertainties exist about the realizability of the value that would be assigned to an asset received in a nonmonetary transaction accounted for at fair value. An exchange involving parties with essentially opposing interests is not considered a prerequisite  to determining a fair value of a nonmonetary asset transferred; nor does an exchan ge ensure that a fair value for accounting purposes can be ascertained within reasonable limits. If neither the fair value of a nonmonetary asset transferred nor the fair value of a nonmonetary asset received in exchange is determinable within reasonable limits, the recorded amount of the nonmonetary asset transferred from the entity may be the only available measure of the transaction.†¨310 Receivables†¨10 Overall†¨30 Initial Measurement†¨Certain Receivables 30-1 The following provides initial measurement guidance for certain notes receivable, specifically those exchanged for cash and those exchanged for property, goods, or services. Such notes may be originated by an entity or purchased from a third party. 30-3 As indicated in paragraph 835-30-25-8, notes exchanged for property, goods, or services are valued and accounted for at the present value of the consideration exchanged between the contracting parties at the date of the transaction in a manner similar to that followed for a cash transaction. 30-5 As indicated in paragraph 835-30-25-10, in circumstances where interest is not stated, the stated amount is unreasonable, or the stated face amount of the note is materially different from the current cash sales price for the same or similar items or from the market value of the note at the date of the transaction, the note, the sales price, and the cost of the property, goods, or services exchanged for the note shall be recorded at the fair value of the property, goods, or services or at an amount that reasonably approximates the market value of the note, whichever is the more clearly determinable. 30-6 Paragraph 835-30-25-11 explains that, in the absence of established exchange prices for the related property, goods, or services or evidence of the market value of the note (as described in paragraph 835-30-25-2), the present value of a note that stipulates either no interest or a rate of interest that is clearly unreasonable shall be determined by discounting all future payments on the notes using an imputed rate of interest as described in Subtopic 835-30. Paragraph 835-30-25-11 explains that this determination shall be made at the time the note is acquired; any subsequent changes in prevailing interest rates shall be ignored.†¨Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€ Now, to your questions†¦ Wie Company has been operating for just 2 years, producing specialty golf  equipment for women golfers. To date, the company has been able to finance its successful operations with investments from its principal owner, Michelle Wie, and cash flows from operations. However, current expansion plans will require some borrowing to expand the company’s production line. As part of the expansion plan, Wie will acquire some used equipment by signing a zero-interest-bearing note. The note has a maturity value of $50,000 and matures in 5 years. A reliable fair value measure for the equipment is not available, given the age and specialty nature of the equipment. As a result, Wie’s accounting staff is unable to determine an established exchange price for recording the equipment (nor the interest rate to be used to record interest expense on the long-term note). They have asked you to conduct some account research on this topic. (a) Identify the authoritative literature that provi des guidance on the zero-interest-bearing note. Use some of the examples to explain how the standard applies in this setting. The literature says that you value assets acquired by the value of that asset. If you don’t know it, you are supposed to figure it out, if possible, by looking at the cash price you could have paid (but didn’t). Or, if there is just no way to figure it out reasonably, then you look at the fair value of the item traded, in this case the note. So, you see if there is a market value for the note. Is it traded? Does it bear an interest rate so you can get the present value of it? No! The value of this note isn’t immediately apparent because you don’t have an interest rate to use to discount it back to the present value. So, you have to impute an interest rate (whole other section in the codification!). Another example of difficulty valuing an asset exchange would be when a firm leases, rather than sells, their inventory. What is the selling price? The present value of the minimum future rentals are used to establish a likely selling price for the purpose of re cording the sale and the gross profit from the sale. Another example of difficulty valuing an asset exchange is when assets are traded and there is no cash price or cash exchange. You would use the value of whichever asset is more readily determined, such as the price of the stock on actively traded exchanges. (b) How is present value determined when an established exchange price is not determinable and a note has no ready market? What is the resulting interest rate often called? You have to discern an interest rate by looking at the prevailing interest rates for  similar instruments with firms of similar credit status to this one. This is called the imputed interest rate. (c) Where should a discount or premium appear in the financial statements? What about issue costs? The discount or premium is a contra account to the note receivable on the issuer’s books (reduces assets in the balance sheet). Cost to issue should be spread over the life of the note (capitalized as asset in the balance sheet and amortized over life of note).